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RJS LAW: San Diego Tax Attorney | IRS | FTB | CPA | California

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    • Ronson J. Shamoun, ESQ., LL.M.
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  • Home
  • About
    • Ronson J. Shamoun, ESQ., LL.M.
    • Chandara Diep, ESQ., LL.M.
    • Devon J. Arabo, ESQ., LL.M.
    • Brian M. Malloy, Esq.
    • Andrea Cisneros Valdez, Esq., LL.M.
    • Sam Imandoust, ESQ., LL.M
    • Lauren Suarez, ESQ., LL.M.
    • John I. Forry, Esq.
    • Martin Schainbaum, ESQ., LL.M.
    • Kaveh Imandoust, JD, MBT, CPA
    • Joseph Cole, ESQ., LL.M.
    • Christopher Engelmann, ESQ., LL.M.
    • Remy Hogan, Esq., LL.M.
    • Steve S. Mattia, Esq.
    • Dod Ghassemkhani, ESQ.
    • Vincent Renda, Esq.
    • Pedro Bernal, Esq.
    • Sabri P. Shamoun 1938-2023
    • Melanie M. Shamoun
    • Renae Arabo
    • Hilary Dargavell
    • Sandie Portilla
    • Lupita C. Torres
    • Jewell Cornejo
    • Kesia Belford
    • Danielle N. Misleh
    • Judith G. Jeremie, JD
    • Rebecca Shuman
    • Michael Lutzky, CPA
    • Gianna Iskander
  • Practices
    • Tax
      • IRS TAX MATTERS
        • IRS Appeals
          • IRS Appeals Process
          • Contesting an IRS Levy
          • Why Retain RJS LAW for IRS Appeals
          • 4 Tips For Navigating The IRS Rapid Appeals Process
        • IRS AUDITS
          • IRS Correspondence Audits
          • What are IRS Field Audits?
          • Initial IRS Compliance Center Audits
          • IRS Office Audits
          • What happens in an IRS Audit?
          • Taxpayer Rights Under IRS Publication 1
          • IRS Warns Taxpayers About Scam
        • NOTICES
          • IRS Notices
          • IRS Letters
          • FTB Notices
          • Avisos en Español
        • IRS Collections
          • Avoiding and Eliminating IRS Tax Liens
          • Collection Due Process Hearing
          • CP 501 – IRS Notice
          • Failure to file a tax return: What happens?
          • How the IRS calculates interest
          • How to get a tax levy released
          • ACS – Automated Collection System
          • IRS Collections Process
          • IRS Interest Abatement
          • IRS Revenue Officers
          • Jeopardy Assessments and Jeopardy Levies
          • National Tax Agencies
          • RJS LAW Approach to Collections
          • IRS Statute of Limitations on Collections
          • Streamlined Installment Agreements
          • Tax Penalty Abatement
          • Taxpayer Assistance Orders TAO
        • IRS Payroll Tax
          • Independent Contractor Reclassification Audits
          • IRS Forms 940 and 941
          • IRS Trust Fund Interviews
          • Payroll Tax Liability Payment Options
          • Trust Fund Recovery Penalties
        • IRS Wealth Squad
        • Offer in Compromise & Tax Settlements
          • OVERVIEW OF OFFER IN COMPROMISE PROCESS
          • The Offer in Compromise Process
          • Appealing an Offer in Compromise to the IRS
          • How does the IRS evaluate an Offer in Compromise
          • Offer in Compromise and Dissipated Assets
          • Offer in Compromise Requirements
          • Pros and Cons of an Offer in Compromise
          • Why Choose RJS LAW?
          • Offer in Compromise Alternatives
          • Actual IRS Offer in Compromise Results
      • STATE TAX MATTERS
        • EDD California Payroll Tax Lawyer
          • EDD Investigations
          • EDD Collections – Liens, Levies, and Garnishments
        • CDTFA – California Sales Tax
          • California Sales Tax Appeals
          • California Sales Tax Audits
          • California Department Of Tax And Fee Administration – CDTFA
        • California State Tax Matters – California Franchise Tax Board | FTB | EDD
          • California Residency Audits
          • Discharging State Income Taxes in Bankruptcy
          • State Tax Practice – Outside of California
      • CRIMINAL TAX ISSUES
        • Criminal Investigation Division
        • IRS Criminal Investigation Division Tactics
        • Criminal Tax Defense – Tax Crimes
        • Currency Transaction Records & Suspicious Activity Reports
        • IRS Methods of Proof: Tax Fraud and Evasion
        • Methods IRS Agents Use to Locate Assets
        • IRS Special Agent Visits
        • Are You a Criminal Investigation Target?
        • Criminal Tax Attorney vs. White Collar Defense
      • CORPORATE TAXES
      • TAX COURT LITIGATION
      • Innocent Spouse Relief
    • International Tax
    • Visa Gold Card
    • Estate Planning
    • Trust Litigation
    • Trust, Estate & Probate Litigation
    • Trust & Estate Administration
    • Probate
    • Bankruptcy
      • Bankruptcy (FAQ’s)
    • Civil Litigation
    • Criminal Defense
    • Accidents & Injury
    • Corporate & Transactional
    • Private Wealth Services
    • Real Estate Law
      • Landlord Tenant Law
    • Employment Law
  • Tax Institute
    • 10th Annual USD School of Law – RJS LAW Tax Institute
    • 9th Annual USD School of Law – RJS LAW Tax Institute
    • 8th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 28th, 2023
    • 7th Annual USD School of Law – RJS LAW Tax Controversy Institute – July 15th 2022
    • 6th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 5th Annual USD School of Law – RJS LAW Tax Controversy Institute
    • 4th Annual USD School of Law – RJS LAW Tax Controversy Institute
  • Testimonials
  • Giving
    • Giving
    • RJS LAW Donates Billboard to the Girl Scouts
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    • Awards
    • Ronson J. Shamoun at events with various dignitaries
    • SD50 Extraordinary Leadership
    • Media
    • Video Gallery
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What is a Tax Court Memorandum Opinion?

What is a Tax Court Memorandum Opinion?

When you disagree with what the Internal Revenue Service (IRS) says you owe, your first formal step is generally to file an IRS appeal. Most tax controversies get resolved at this stage without the need for courtroom litigation. However, sometimes taxpayers need to go to court in order to avoid the imposition of unjust tax liability. These types of cases are heard by the U.S. Tax Court.

At the end of a case, the U.S. Tax Court renders a decision. This decision can either take the form of a “Tax Court Opinion” or a “Memorandum Opinion.” As explained on the U.S. Tax Court’s website:

“Generally, a Memorandum Opinion is issued in a regular case that does not involve a novel legal issue. A Memorandum Opinion addresses cases where the law is settled or factually driven. A Memorandum Opinion can be cited as legal authority, and the decision can be appealed. . . .

“Generally, a Tax Court Opinion is issued in a regular case when the Tax Court believes it involves a sufficiently important legal issue or principle. A Tax Court Opinion can be cited as legal authority, and the decision can be appealed.”

In other words, the determination of whether a decision will be issued as a Tax Court Opinion or a Memorandum Opinion is made based upon the nature of the issue involved in the case. Cases that the court considers to be more routine become Memorandum Opinions, while cases that involve “important” issues become Tax Court Opinions.

How Can I Tell if a U.S. Tax Court Decision is a Tax Court Opinion or a Memorandum Opinion?

Since the distinction between Tax Court Opinions and Memorandum Opinions is a matter that is decided once the case is over, it is not possible to determine into which category a case falls by reviewing the opinion itself. Instead, you need to look at the case’s legal citation. Tax Court Opinion citations will include a reference to “T.C.” and specific volume and page numbers in the Tax Court Reports. By contrast, Memorandum Opinions will include a reference to “T.C. Memo” and no volume number or page number.

Why Does it Matter?

Since Tax Court Opinions and Memorandum Opinions are both subject to appeal, and since both are made public (Memorandum Opinions are published on the U.S. Tax Court’s website), why does it matter into which category a particular case falls? The distinction has far less to do with the opinion itself and far more to do with how other U.S. Tax Court cases (and federal appeals) are decided in the future.

Although both types of opinions can be cited as legal authority, Tax Court Opinions are considered binding precedent. Essentially, this means that they establish new law (or new guidance) on tax-related issues. In contrast, a Memorandum Opinion is more likely to reflect an application of the existing law to the facts of a particular case. Even so, the U.S. Tax Court has stated that Memorandum Opinions still carry some precedential value; and, as a result, taxpayers and tax professionals must give due consideration to relevant Memorandum Opinions.

If you find all of this confusing, you are not alone. The federal tax laws and court rules are extraordinarily complex, and most taxpayers (and many tax professionals) do not have a firm grasp of IRS and U.S. Tax Court practice. If you have questions and would like to speak with an attorney, we encourage you to contact us for a complimentary case evaluation.

Request a Complimentary Case Evaluation at RJS Law in Southern California

To speak with a federal tax attorney at RJS Law, please call 619-595-1655 or contact us online. With offices in San Diego, and Orange County we represent clients throughout Southern California.

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